To: Sonoma County Board of Supervisors
Department or Agency Name(s): Auditor-Controller-Treasurer-Tax Collector/County Counsel
Staff Name and Phone Number: Erick Roeser 565-3285/Kristin Horrell 565-2421
Vote Requirement: Majority
Supervisorial District(s): Countywide
Title:
Title
Audit Services Agreement
End
Recommended Action:
Recommended action
Ratify the Auditor-Controller-Treasurer-Tax Collector and County Counsel’s execution of a Professional Services Agreement with Pisenti and Brinker, LLP to perform auditing services.
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Executive Summary:
On November 20, 2023, the Auditor-Controller-Treasurer-Tax Collector and County Counsel executed an agreement for auditing services with Pisenti & Brinker, LLP. The $50,000 not-to-exceed value of the agreement is within Delegated Purchasing Authority, but due to requested alternate indemnification language, the Board is now requested to ratify the agreement.
Discussion:
The Auditor-Controller-Treasurer-Tax Collector’s Office (ACTTC) has been engaged in an internal audit with DEMA Consulting since August 17, 2023. Due to delays in receiving requested documents from DEMA and a retirement in the ACTTC Internal Audit Division, the ACTTC sought quotes through a Request for Qualifications to engage an outside audit firm to conduct an examination of certain DEMA invoices, transactions, and records.
Pisenti & Brinker, LLP (P&B) was selected to conduct the examination based upon agreed-upon procedures set by the County. While the amount of the contract does not exceed $50,000 and is within the Department Head Delegated Authority, because the scope of the examination has been narrowly defined by the County, P&B requested that they be held harmless from any misstatements in the final report under certain circumstances. Because time is of the essence in conducting the examination, the Auditor-Controller-Treasurer-Tax Collector and County Counsel executed the Agreement with P&B to allow the examination process to begin and is requesting the contract for P&B services be ratified. The audit report is expected to be issued at the end of January, 2024.
Strategic Plan:
N/A
Racial Equity:
Was this item identified as an opportunity to apply the Racial Equity Toolkit?
No
Prior Board Actions:
N/A
Fiscal Summary
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Expenditures |
FY23-24 Adopted |
FY24-25 Projected |
FY25-26 Projected |
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Budgeted Expenses |
$50,000 |
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Additional Appropriation Requested |
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Total Expenditures |
$50,000 |
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Funding Sources |
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General Fund/WA GF |
$50,000 |
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State/Federal |
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Fees/Other |
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Use of Fund Balance |
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General Fund Contingencies |
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Total Sources |
$50,000 |
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Narrative Explanation of Fiscal Impacts:
This agreement will be covered using existing appropriations within the Internal Audit division budget.
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Staffing Impacts: |
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Position Title (Payroll Classification) |
Monthly Salary Range (A-I Step) |
Additions (Number) |
Deletions (Number) |
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Narrative Explanation of Staffing Impacts (If Required):
N/A
Attachments:
Agreement
Related Items “On File” with the Clerk of the Board:
None